2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1037. Seizure
Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in the Commonwealth in violation of this chapter shall be deemed contraband and shall be subject to seizure, forfeiture, destruction, or court-ordered assignment for use by a law-enforcement undercover operation. Such cigarettes shall be deemed contraband whether or not the violation of this chapter is with knowledge.
2000, cc. 880, 901; 2012, cc. 362, 472.
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